Sutra 24

Devanagari script

हिरण्यकरं कर्मण्यानाहारयेयुः न चैषां कंचिदपराधं परिहरेयुः ॥ कZ_०५.२.२४ ॥

Transliteration

hiraṇyakaraṃ karmaṇy ānāhārayeyuḥ na caiṣāṃ kaṃcid aparādhaṃ parihareyuḥ

Translation

Dapat silang pagbayarin at papasukin ang salaping buwis habang isinasagawa ang kanilang gawain; at walang paglabag na ginawa nila ang dapat palampasin.

Word by Word

• हिरण्यकरम्: the cash (gold/money) tax
• Type: Noun (compound)
• Root: हिरण्य; कर
• Form: नपुंसकलिङ्ग, एकवचन, द्वितीया; ‘हिरण्यस्य करः’ (tax in gold/money)

• कर्मणि: in/with regard to the work (duty/operation)
• Type: Noun
• Root: कर्मन्
• Form: नपुंसकलिङ्ग, एकवचन, सप्तमी (अधिकरण)

• अनाहारयेयुः: they should not levy/collect (it)
• Type: Verb
• Root: आ-हृ (हृ)
• Form: लिङ् (विधिलिङ्), परस्मैपद, प्रथमपुरुष, बहुवचन; उपसर्ग: अनु- + आ-; causative sense in usage: ‘cause to be brought/collect’ → ‘collect/levy’

• न: not
• Type: Particle (negation)
• Root: न
• Form: निषेध

• च: and
• Type: Particle (conjunction)
• Root: च
• Form: समुच्चय

• एषाम्: of these (persons) / their
• Type: Pronoun
• Root: इदम् (एतद्)
• Form: षष्ठी, बहुवचन (सम्बन्ध)

• कंचित्: any (person/thing)
• Type: Pronoun (indefinite)
• Root: किम्
• Form: पुंलिङ्ग, एकवचन, द्वितीया; ‘कञ्चित्’ = any (someone/any)

• अपराधम्: offence, wrongdoing
• Type: Noun
• Root: अपराध
• Form: पुंलिङ्ग, एकवचन, द्वितीया (कर्म)

• परिहरेयुः: they should not excuse/overlook (it)
• Type: Verb
• Root: परि-हृ (हृ)
• Form: लिङ् (विधिलिङ्), परस्मैपद, प्रथमपुरुष, बहुवचन; अर्थ: ‘remove/ward off/overlook’

Entities Mentioned

• tax collectors/administration
• regulated occupational groups (esp. performers/show-earners)

More Details

FAQs

What governance logic is expressed by ‘collect in the course of work’?

It implies at-source or real-time collection (when income is generated), reducing arrears and evasion.

Why the explicit ‘no offence shall be overlooked’ clause?

It signals heightened surveillance and low tolerance for rule-breaking in occupations viewed as prone to disorder or evasion.